The theory of accounts portion of the November 1962, Uniform CPA Examination was given Friday, November 9. All questions were required to be solved by the candidates. A detailed note on all the questions and their respective answers is mentioned in the article. Suggested time allotments of all the questions were as follows: Problem 1, 25 to 30 minutes; Problem 2, 20 to 25 minutes; Problem 3, 20 to 25 minutes; Problem 4, 25 to 30 minutes; Problem 5, 25 to 35 minutes; Problem 6, 25 to 35 minutes; Problem 7, 25 to 30 minutes.